N.J.S.A. § 54:8A-105.
Penalties; interest; abatement or remission
Any taxpayer who shall fail to file his return when due or to pay any tax when the same becomes due, as herein provided, shall be subject to such penalties and interest as provided in the State Tax Uniform Procedure Law, subtitle 9 of Title 54 of the Revised Statutes. If the Division of Taxation determines that the failure to comply with any provision of this act was excusable under the circumstances, it may abate or remit such part or all of the penalty as shall be appropriate under such circumstances.
L.1971, c. 222, s. 48, approved June 17, 1971. Amended by L.1975, c. 177, s. 8, eff. Aug. 4, 1975; expired December 31, 1980 pursuant to L.1971,c.222,s.62.
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In this chapter (40 sections)
- 54:8A-71. · "Partnership" defined
- 54:8A-73. · "Taxable income" defined
- 54:8A-74. · Division and director defined
- 54:8A-75. · Allocated income defined
- 54:8A-77. · Inclusions in and exclusions from income
- 54:8A-84. · Apportionment and allocation
- 54:8A-91. · Procedure when inventories necessary to compute tax
- 54:8A-92. · Basis of property
- 54:8A-93. · Individuals of partnership liable for tax; computing;…
- 54:8A-94. · Income taxes imposed by other states
- 54:8A-96.1. · Special tax provisions for poverty
- 54:8A-96.2. · Procedure for claiming special tax provisions
- 54:8A-97. · Returns: of whom required; personal liability; report of…
- 54:8A-98. · Time of filing return; extensions
- 54:8A-99. · Tax due upon date fixed for filing return; effect of making…
- 54:8A-100. · Taxable year; accounting method
- 54:8A-101. · Employer to withhold tax
- 54:8A-101.1. · When withholding not required
- 54:8A-102. · Withholding returns; notice to employer
- 54:8A-103. · Employer's liability
- 54:8A-104. · Tax not to be collected from employer on payment;…
- 54:8A-105. · Penalties; interest; abatement or remission
- 54:8A-106. · Transportation benefits fund; use of fund
- 54:8A-107. · Balances accumulated as an endowment fund; use
- 54:8A-108. · Refund to taxpayer upon unauthorized use of fund; formula…
- 54:8A-109. · General requirements concerning returns, notices, records,…
- 54:8A-110. · Information returns
- 54:8A-111. · Review of director's decision
- 54:8A-112. · General powers of the director
- 54:8A-113. · Order to compel compliance
- 54:8A-114. · Controlling statute; exception
- 54:8A-115. · Relief requirements on residents
- 54:8A-116. · Administration of act
- 54:8A-117. · Severability clause
- 54:8A-118. · Act operative
- 54:8A-119. · Liability for either income tax or emergency…
- 54:8A-120. · Deposits in transportation fund or transportation benefit…
- 54:8A-121. · Transfer of amounts between transportation fund or…
- 54:8A-122. · Inapplicability of emergency transportation tax and…
- 54:8A-123. · Effective date; time of application